Commonwealth Numbered Acts

LAW AND JUSTICE LEGISLATION AMENDMENT ACT 1997 No. 34 of 1997 - SCHEDULE 16

Schedule 16-Amendment of the Taxation Administration Act 1953 1 Section 2
Insert:
Small Taxation Claims Tribunal means the Taxation Appeals Division of the
Administrative Appeals Tribunal when that Division is required under Part
IIIAA of the Administrative Appeals Tribunal 1975 to be known as the Small
Taxation Claims Tribunal. 2 Section 2 (at the end of the definition of
Tribunal)
Add "or, in appropriate circumstances, the Small Taxation Claims Tribunal". 3
Section 14ZO
Omit "AAT", substitute "Tribunal". Note: The heading to section 14ZO is
altered by omitting "AAT" and substituting "Tribunal". 4 Subsection 14ZX(4)
Omit "AAT", substitute "Tribunal". 5 Subparagraph 14ZZ(a)(i)
Omit "AAT", substitute "Tribunal". 6 Paragraph 14ZZ(b)
Omit "AAT", substitute "Tribunal". 7 Section 14ZZE
Repeal the section, substitute: 14ZZE Hearings before Tribunal other than
Small Taxation Claims Tribunal to be held in private if applicant so requests
Despite section 35 of the AAT Act, the hearing of a proceeding before the
Tribunal, other than the Small Taxation Claims Tribunal, for:

   (a)  a review of a reviewable objection decision; or

   (b)  a review of an extension of time refusal decision; or

   (c)  an AAT extension application; is to be in private if the party who
        made the application requests that it be in private. 8 Paragraph
        14ZZH(a)
Omit "AAT", substitute "Tribunal". 9 Paragraph 14ZZK(a)
Omit "AAT", substitute "Tribunal". 10 Subsection 14ZZL(1)
Omit "AAT", substitute "Tribunal". Note: The heading to section 14ZZL is
altered by omitting "AAT" and substituting "Tribunal". 11 Subsection 14ZZL(2)
Omit "AAT's", substitute "Tribunal's".